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---

# Countries ranked by top income tax rate

The top statutory personal income tax rate. It is the rate on the highest bracket, not an effective rate, and it excludes social contributions, regional surcharges and the allowances that decide what anyone actually pays.

- Canonical: /reports/countries-ranked-by-top-income-tax-rate/
- Last checked: 2026-09-20

## Answers

### United Arab Emirates

0.0%
- Source: https://u.ae/en/information-and-services/finance-and-investment/taxation
- Checked: 2026-08-03

### Bulgaria

10.0%
- Source: https://www.nap.bg/
- Checked: 2026-06-13

### Romania

10.0%
- Source: https://www.anaf.ro/
- Checked: 2026-08-27

### Hungary

15.0%
- Source: https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fa-short-summary-on-the-taxation-of-private-persons
- Checked: 2026-07-18

### Estonia

22.0%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Czechia

23.0%
- Source: https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/obecne-informace
- Checked: 2026-08-03

### Croatia

30.0%
- Source: https://porezna-uprava.gov.hr/en/income-tax/7363
- Checked: 2026-08-03

### Lithuania

32.0%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Poland

32.0%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Cyprus

35.0%
- Source: https://www.mof.gov.cy/mof/tax/taxdep.nsf/0/f2a5610ba4f4c586c2258549002d6e1c?ExpandSection=1%2C-2&OpenDocument=
- Checked: 2026-08-03

### Malta

35.0%
- Source: https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026
- Checked: 2026-07-18

### Slovakia

35.0%
- Source: https://podpora.financnasprava.sk/939516-Sadzba-dane-pre-z%C3%A1visl%C3%A1-%C4%8Dinnosť?r=1
- Checked: 2026-07-18

### Latvia

36.0%
- Source: https://www.vid.gov.lv/en/personal-income-tax-rates
- Checked: 2026-08-03

### United States

37.0%
- Source: https://www.irs.gov/filing/federal-income-tax-rates-and-brackets
- Checked: 2026-07-15

### New Zealand

39.0%
- Source: https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals
- Checked: 2026-08-03

### Norway

39.7%
- Source: https://sdmx.oecd.org/public/rest/v1/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,/?startPeriod=2024
- Checked: 2026-08-07

### Ireland

40.0%
- Source: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-deductions/tax-relief-charts/rates-of-tax-and-band-information.aspx
- Checked: 2026-01-01

### Switzerland

41.4%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Italy

43.0%
- Source: https://www.investinitaly.gov.it/index.php/avviare-il-proprio-business-italia/sistema-fiscale
- Checked: 2026-08-03

### Greece

44.0%
- Source: https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf
- Checked: 2026-07-18

### Australia

45.0%
- Source: https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf
- Checked: 2026-09-20

### Japan

45.0%
- Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm
- Checked: 2026-07-15

### South Korea

45.0%
- Source: https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7667&mi=2227
- Checked: 2026-09-20

### United Kingdom

45.0%
- Source: https://www.gov.uk/income-tax-rates
- Checked: 2026-08-03

### Luxembourg

45.8%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Iceland

46.3%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Germany

47.5%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Portugal

48.0%
- Source: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx
- Checked: 2026-08-03

### Spain

48.6%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Netherlands

49.5%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Belgium

50.0%
- Source: https://fin.belgium.be/en/private-individuals/tax-return/income
- Checked: 2026-08-03

### Slovenia

50.0%
- Source: https://spot.gov.si/en/info/taxes/taxes
- Checked: 2026-08-03

### Finland

51.8%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Sweden

52.4%
- Source: https://sdmx.oecd.org/public/rest/v1/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,/?startPeriod=2024
- Checked: 2026-08-07

### Canada

53.5%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Austria

55.0%
- Source: https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html
- Checked: 2026-08-03

### France

55.4%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

### Denmark

55.9%
- Source: https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
- Checked: 2026-08-03

## Method

Require all component metrics for the same country, keep their source records, calculate income_tax_top_rate_percent, then sort ascending.

## Sources

UAE Government Portal (u.ae) — https://u.ae/en/information-and-services/finance-and-investment/taxation
НАП — Национална агенция за приходите — https://www.nap.bg/
ANAF (Codul Fiscal) — https://www.anaf.ro/
KSH official data — https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fa-short-summary-on-the-taxation-of-private-persons
OECD — https://sdmx-pp.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,1.0/all?startPeriod=2025&endPeriod=2025&format=csvfile
Financial Administration of the Czech Republic — https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/obecne-informace
Porezna uprava (Croatian Tax Administration) — https://porezna-uprava.gov.hr/en/income-tax/7363
Tax Department, Republic of Cyprus — https://www.mof.gov.cy/mof/tax/taxdep.nsf/0/f2a5610ba4f4c586c2258549002d6e1c?ExpandSection=1%2C-2&OpenDocument=
MT official material for income_tax_top_rate_percent — https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026
SK official material for income_tax_top_rate_percent — https://podpora.financnasprava.sk/939516-Sadzba-dane-pre-z%C3%A1visl%C3%A1-%C4%8Dinnos%C5%A5?r=1
State Revenue Service, Latvia — https://www.vid.gov.lv/en/personal-income-tax-rates
IRS federal individual top marginal income-tax rate for tax year 2026: 37%; this is a marginal federal rate, not an effective rate and not a state rate. — https://www.irs.gov/filing/federal-income-tax-rates-and-brackets
Inland Revenue Department, New Zealand — https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals
OECD — https://sdmx.oecd.org/public/rest/v1/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH,/?startPeriod=2024
Revenue — PAYE income tax bands — https://www.revenue.ie/en/personal-tax-credits-reliefs-and-deductions/tax-relief-charts/rates-of-tax-and-band-information.aspx
Invest in Italy — official Government of Italy portal — https://www.investinitaly.gov.it/index.php/avviare-il-proprio-business-italia/sistema-fiscale
GR official material for vat_standard_percent — https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf
Income Tax Assessment Act 1936 — Schedule 7 resident individual rates — https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf
NTA No.2260, as of 2025-04-01: ordinary national income-tax rate schedule has seven brackets from 5% to 45%; 45% applies at taxable income of 40,000,000 JPY or more. This is before the separate reconstruction special income-tax surcharge. — https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm
National Tax Service — Individual income tax rates — https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7667&mi=2227
www.gov.uk — https://www.gov.uk/income-tax-rates
Autoridade Tributária e Aduaneira, Portugal — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx
FPS Finance (fin.belgium.be) — https://fin.belgium.be/en/private-individuals/tax-return/income
SPOT — Government of the Republic of Slovenia — https://spot.gov.si/en/info/taxes/taxes
Federal Ministry of Finance, Austria — https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html

## Cite

This citation identifies the ImmigrationDB compilation/page. Underlying source publishers and datasets retain their own terms; inspect the Sources section and cite those records separately.

### APA

ImmigrationDB. (2026, September 29). Countries ranked by top income tax rate [ImmigrationDB compilation; version 5cdd145803d1ae81fbf6553d0f4e653d]. ImmigrationDB. https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/ Retrieved 2026-09-29. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/

### BibTeX

```bibtex
@misc{immigrationdb_immigrationdb_countries-ranked-by-top-income-tax-rate_fa74749d4183,
  author = {ImmigrationDB},
  title = {Countries ranked by top income tax rate},
  publisher = {ImmigrationDB},
  year = {2026},
  date = {2026-09-29},
  version = {5cdd145803d1ae81fbf6553d0f4e653d},
  url = {https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/},
  note = {Retrieved 2026-09-29. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/},
}
```

### Markdown

[Countries ranked by top income tax rate](https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/) — ImmigrationDB; ImmigrationDB; version 5cdd145803d1ae81fbf6553d0f4e653d; retrieved 2026-09-29; built 2026-09-29.

- Citation schema: `immigrationdb-citation-v1`
- Canonical URL: https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/
- Title: Countries ranked by top income tax rate
- Author: ImmigrationDB
- Publisher: ImmigrationDB
- Snapshot: `approved-static-c6015be852c3d22b`
- Version: `5cdd145803d1ae81fbf6553d0f4e653d`
- Retrieved: 2026-09-29
- Built: 2026-09-29
- Compilation license: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)

## Boundary

This is a standardized data comparison, not a personal budget or migration recommendation. Read the included and excluded components before using it.